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The analytical framework is:
Accumulated Depreciation
is the total amount of depreciation expense that has been recorded for a fixed asset since it was put into use.
Statement of Cash Flows
A financial statement that provides aggregate data regarding all cash inflows and outflows a company receives from its ongoing operations, investment, and financial activities.
Operating Activities
Activities that are directly related to the day-to-day operations of a business, including revenue generation and expense incurrence.
Indirect Method
A technique used in cash flow statement preparation that adjusts net income for changes in non-cash accounts to calculate operating cash flow.
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